[Ord. 56-4, 3/29/1956, § 1, as amended by Ord.
73-2, 2/8/1973, § 1]
A per capita tax of $5, for general Township purposes, is hereby
levied and assessed under the authority of the Act 511, approved December
31, 1965, P.L. 1257, known as "The Local Tax Enabling Act," and its
amendments, annually upon each resident or inhabitant of Susquehanna
Township over the age of 18 years, which tax shall be in addition
to all other laws of the Commonwealth of Pennsylvania.
[Ord. 56-4, 3/29/1956, § 2]
Such tax shall be collected by the duly elected or appointed
Treasurer of Susquehanna Township in the same manner and at the same
time as other Township taxes are collected, as provided by the Local
Tax Collection Law of 1945, as amended and supplemented.
[Ord. 56-4, 3/29/1956, § 3]
The Treasurer shall give bond secured and conditioned for the
collection and payment of such taxes as provided by law for other
Township taxes.
[Ord. 56-4, 3/29/1956, § 4]
The entry of the per capita tax in the tax duplicate and the
issuance of such duplicate to the Treasurer shall constitute his warrant
for the collection of the per capita tax hereby levied and assessed.
[Ord. 56-4, 3/29/1956, § 5]
The expense of collection and compensation of the Treasurer
shall be paid and allowed as provided in the Local Tax Collection
Law of 1945 as amended and supplemented, which compensation shall
be the same as shall be fixed from time to time for the collection
of other Township taxes.
[Ord. 56-4, 3/29/1956, § 6]
The Treasurer shall give notice to the taxpayers of the amount
of per capita tax due under this Part, at the same time and in the
same manner as provided by the Local Tax Collection Law of 1945, as
amended and supplemented.
[Ord. 56-4, 3/29/1956, § 7, as amended by Ord.
73-2, 2/8/1973, § 1]
In case the Treasurer shall at any time find within the Township
any resident or inhabitant above the age of 18 years, whose name does
not appear upon the tax duplicate, he shall report the name of such
person forthwith to the Assessor, who shall thereupon certify the
same unto the Board of Commissioners, which shall promptly certify
the same to the Treasurer reporting such name, whereupon the Treasurer
shall add such name and the assessment of this per capita tax against
such person to the duplicate of Susquehanna Township, and shall proceed
to collect the same.
[Ord. 56-4, 3/29/1956, § 8; as amended by Ord.
89-16, 11/21/1989]
The Treasurer shall give notice to the taxpayers, shall have
the power to collect said taxes by distress, shall have the power
and authority to demand and receive said tax from the employer of
any person owing any per capita tax, shall allow discounts and add
penalties, shall generally be subject to all the duties and shall
have all the rights and authority conferred upon him by the Local
Tax Collection Law of 1945, as amended and supplemented. It is hereby
declared to be the intent of the Board of Commissioners, in enacting
this Part, to confer upon the Treasurer, in the collection of this
per capita tax, all the powers, together with all the duties and obligations
to the same extent as fully provided for in the Local Tax Collection
Law of 1945, as amended and supplemented.
